Self-employed contributions from January 1, 2025
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April 14, 2025
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Changes in social and health insurance for the self-employed from 2025
Several changes in the area of social and health insurance for self-employed persons (SZČO) in Slovakia will come into force from 1 January 2025. These changes will affect the amount of minimal a maximum deductions, as well as the conditions of the obligation to pay them.
In 2025, when applying the non-taxable parts of the tax base, rules will be applied that take into account the amount of the subsistence minimum, the nature of your income, family situation, the amount of contributions paid to supplementary pension savings (pillar III), and whether or not you are a pension recipient. This article will provide you with a comprehensive overview of who is entitled to NČZD, what types of non-taxable parts exist, how to obtain them, in what amount they are applied, what documents are required, and what specificities arise in different life and income situations.
Increase in the minimum and maximum assessment base
Minimum assessment basis for social and health contributions increases from January 1, 2025 to 715 euros per month. This amount represents 50% of the average monthly wage for 2023, which reached 1,430 euros. The increase in the minimum assessment base means that self-employed persons will pay higher minimum contributions.
Maximum assessment basis for social contributions is increased to 15,730 euros per month, which represents 11 times the average monthly wage for 2023. This change is part of the consolidation package to improve the state of public finances. There is no maximum assessment base for health contributions, which means that there is no upper limit for paying health contributions.
Only persons with so-called "active income" are entitled to NČZD. Active income is defined as income from dependent activity (e.g. employment income), income from business (e.g. income of sole proprietors) and income from other independent gainful activity (e.g. income of an expert, interpreter or intermediary, if not taxed by withholding). Active income does not include income from non-trade rental, from the sale of real estate or from the use of works and artistic performances, which are classified as passive income. If the taxpayer has a combination of active and passive income, NČZD can only be claimed up to the amount of the tax base from active income.
New minimum contribution amounts
Social contributions
Minimum monthly social contributions are calculated as 33,15 % from the minimum assessment base. From 1 January 2025, self-employed persons will pay minimum social contributions in the amount of 237.02 euros per month (33.15 % from 715 euros).
Health contributions
- Self-employed without disability: Minimum monthly health contributions will be 107.25 euros (15 % from 715 euros).
- Self-employed person with a disability: Minimum monthly health contributions will be 53.62 euros (7.5 % from 715 euros).
Obligation to pay contributions
Social contributions
Self-employed persons are obliged to pay social contributions if their income for the previous year exceeds a certain threshold. For the period from 1 July 2024 to 30 June 2025, this threshold is 7,824 euros. If the self-employed person exceeds this amount in the tax return for 2023, he or she will be obliged to pay social contributions from July 1, 2024, or from October 1, 2024 if the deadline for filing the tax return is extended.
Health contributions
All self-employed persons are required to pay health insurance contributions, regardless of their income, from the start of their business. However, there are exceptions:
- State insured persons: Self-employed persons, such as students, recipients of maternity benefits or disabled pensioners.
- Concurrent with employment: Self-employed persons who are also employed under an employment contract or agreement.
In these cases, lower or zero monthly health insurance premiums may apply.
Optimization of deductions
Self-employed individuals may consider the following steps to effectively manage their finances:
- Taking advantage of tax breaks and deductions: Check for tax relief claims, such as for pension contributions or other business expenses.
- Income and expense planning: Strategically plan financial flows to minimize tax burden.
- Consultation with an expert: Use the services of a tax advisor or accountant to identify optimization opportunities.
- Voluntary insurance: Consider voluntary insurance to obtain additional benefits, such as higher pension benefits.
- Monitoring legislative changes: Be informed about current and planned changes to laws that may affect contributions.
Comparison of contributions in 2024 and 2025
- Minimum social contributions: Increase from 216.13 euros (2024) on 237.02 euros (2025), an increase of 20.89 euros.
- Minimum health contributions:
- For self-employed persons without disabilities: Increase from 97.80 euros on 107.25 euros, increase by 9.45 euros.
- For self-employed persons with disabilities: Increase from 48.90 euros on 53.62 euros, increase by 4.72 euros.
- Total minimum contributions: Increase from 313.93 euros on 344.27 euros, which represents an increase of 30.34 euros.
Example of calculation of levies
Example: Self-employed Katarína achieved an income in 2023 25,000 euros and expenses 10,000 euros. The minimum health contributions paid were 84,77 euros per month. In 2023, the business was open for a full 12 months.
Calculation of the annual assessment base:
- Tax base: 25,000 euros (income) - 10,000 euros (expenses) = 15,000 euros.
- Adding paid contributions: 15,000 euros + (84.77 euros x 12 months) = 15,000 euros + 1,017.24 euros = 16 017,24 euros.
- Division by coefficient: 16 017,24 euros / 1.486 = 10,778.76 euros (annual assessment basis).
Calculation of the monthly assessment base:
- Social contributions: 10,778.76 euros / 12 months = 898.23 euros.
- Health contributions: 10,778.76 euros / 12 months = 898.23 euros.
Calculation of contributions:
- Social contributions: 33.15 % from 898.23 euros = 297.76 euros per month.
- Health contributions: 15 % from 898.23 euros = 134.73 euros per month.
Total monthly contributions from January 1, 2025 will be 432.49 euros.
Conclusion
Changes in social and health insurance from 2025 represent a significant financial impact for the self-employed. It is essential that entrepreneurs are informed about the new obligations and prepare for them in time. It is recommended to consult with experts and review their financial plans so that they can effectively manage the increased costs and take advantage of optimization opportunities.